https://www.taxtmi.com/caselaws?id=437581 The Tribunal ruled in favor of healthcare providers in a service tax dispute, finding that the amounts retained from patient charges were for healthcare services by doctors, not business support services. The agreements did not specify infrastructure support, and patients paid bills raised by the hospital, indicating no privity of contract with doctors. Citing precedents, the Tribunal held that taxing such amounts would contravene the exemption for healthcare services under the negative list regime. The Tribunal set aside the tax demand, emphasizing the established legal position and subsequent dropped proceedings for later periods. en-us Wed, 01 Mar 2023 00:00:00 +0530 Wed, 10 May 2023 08:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437581 The Tribunal ruled in favor of healthcare providers in a service tax dispute, finding that the amounts retained from patient charges were for healthcare services by doctors, not business support services. The agreements did not specify infrastructure support, and patients paid bills raised by the hospital, indicating no privity of contract with doctors. Citing precedents, the Tribunal held that taxing such amounts would contravene the exemption for healthcare services under the negative list regime. The Tribunal set aside the tax demand, emphasizing the established legal position and subsequent dropped proceedings for later periods. Case-Laws Service Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437581